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Stable Friendships Foundation Inc

EIN 99-0975333 · South Salem, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak38 out of 100GovernanceGood82 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE STABLE FRIENDSHIPS FOUNDATION IS DEDICATED TO PROVIDING ACCESS TO HOLISTIC AND EVIDENCE-BASED TREATMENT FOR INDIVIDUALS WITH SPECIAL NEEDS. OUR APPROACH COMBINES VARIOUS OUTDOOR WELLNESS AND EDUCATIONAL ACTIVITIES TO PROMOTE THE OVERALL HEALTH AND WELL-BEING OF CHILDREN AND THEIR FAMILIES, REGARDLESS OF THEIR FINANCIAL CIRCUMSTANCES.

Income
$258,980
Spending
$245,777
Spent on programs
54%
Reserves
0.6 months of spending
Largest source of income
donations and private grants, 79%
Employees
4
Volunteers
25
Highest pay
$21,000, vice president / treasurer

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 38 out of 100. Higher than 8% of charities in its peer group (health care, $250k to $1m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.6 months of spending.

  • Debt

    5 of 20

    It owes 70% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 5% of income.

  • Spending floor

    8 of 15

    54% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 82 out of 100. Higher than 59% of charities in its peer group (health care, $250k to $1m).

  • Independent board

    25 of 25

    10 of 13 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    12 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $132,198 spent. PROMOTING OF HIPPOTHERAPY SERVICESTHE ORGANIZATION'S OBJECTIVES OF PROMOTING HIPPOTHERAPY WILL HAVE SIGNIFICANT BENEFITS TO THE TARGET POPULATION. HIPPOTHERAPY IS A UNIQUE THERAPEUTIC APPROACH THAT INVOLVES THE INTERACTION OF PATIENTS WITH HORSES TO ENHANCE PHYSICAL, COGNITIVE, AND EMOTIONAL DEVELOPMENT. HIPPOTHERAPY UTILIZES PHYSICAL, OCCUPATIONAL, AND SPEECH-LANGUAGE THERAPEUTIC PRACTICES IN CONJUNCTION WITH EQUINE MOVEMENT. RESEARCH SUGGESTS AN OBSERVABLE CONNECTION BETWEEN HIPPOTHERAPY AND IMPROVEMENTS IN THREE HABITS OF DAILY LIFE (MOBILITY, COMMUNICATION, AND INTERPERSONAL RELATIONSHIPS). ACCORDING TO THE AMERICAN HIPPOTHERAPY ASSOCIATION, HORSES CAN TAKE UP TO 2,500 STEPS WITHIN A 30-MINUTE CLINICAL SESSION. THE EFFECT ON THE PATIENT IS 2,500 FACILITATORY STEPS - MOVEMENTS THAT HELP ENHANCE AND SPEED UP A PATIENT'S PROGRESS TOWARDS ACHIEVING IDENTIFIED TREATMENT GOALS. THESE RESULTS CANNOT BE REPLICATED IN ANY OTHER THERAPEUTIC SETTING. HIPPOTHERAPY SESSIONS INVOLVE SPECIALLY TRAINED HORSES TO FACILITATE PHYSICAL, SENSORY AND EMOTIONAL CHANGES FOR PATIENTS. EACH PATIENT IS SPECIALLY MATCHED WITH A HORSE TO ASSIST IN MEETING THE SPECIFIC IDENTIFIED TREATMENT GOALS FOR EACH PATIENT.SUPPORT FOR HIPPOTHERAPY SERVICESA CORE COMPONENT OF THE ORGANIZATION'S MISSION IS TO SUPPORT THE PROVISION OF HIPPOTHERAPY SERVICES DELIVERED BY LICENSED PHYSICAL THERAPISTS, OCCUPATIONAL THERAPISTS, AND SPEECH-LANGUAGE THERAPISTS TO INDIVIDUAL PATIENTS WITHIN THE TARGET POPULATION. TO FURTHER THE ORGANIZATION'S CHARITABLE, EDUCATIONAL, AND SCIENTIFIC OBJECTIVES, WE PROMOTE AND ENHANCE ACCESS TO HIPPOTHERAPY SERVICES WHILE RAISING PUBLIC AWARENESS AND UNDERSTANDING OF ITS BENEFITS. TO THIS END, THE ORGANIZATION HAS FACILITATED THE ESTABLISHMENT OF A PLLC THAT COLLABORATES WITH LICENSED THERAPISTS, BECOMING AN INTEGRAL PART OF OUR EFFORTS TO PROMOTE HIPPOTHERAPY WITHIN OUR PROGRAMS.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.